Okla. Stat. tit. 68, § 68-1365.1

and Use Tax Agreement - Returns in simplified format - Additional

informational returns.

A. The Oklahoma Tax Commission shall allow any Model 1, Model 2

or Model 3 seller, as defined in Section 1354.15 of Title 68 of the

Oklahoma Statutes, to submit its sales and use tax returns in a

simplified format. The Tax Commission shall promulgate rules

providing for the format in accordance with the Streamlined Sales

and Use Tax Agreement. The Tax Commission is further authorized to

promulgate rules requiring these sellers to file additional

informational returns. Provided, the informational returns may not

be required more frequently than every six (6) months.

B. All remittances from sellers under Models 1, 2 and 3 shall

be remitted electronically.

C. Any seller that is registered under the Agreement, which

does not have a legal requirement to register in this state, and is

not a Model 1, Model 2 or Model 3 seller, shall submit its sales and

use tax returns as follows:

1. Upon registration, the Tax Commission shall provide to the

seller the returns required by this state;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 618

2. The seller shall file a return within one year of the month

of initial registration, and on an annual basis in succeeding years;

and

3. In addition to the returns required in paragraph 2 of this

subsection, a seller shall submit returns in the month following any

month in which the seller has accumulated state and local tax funds

for the state in the amount of One Thousand Dollars ($1,000.00) or

more.

D. The Tax Commission shall participate with other states which

are members of the Agreement in developing a more uniform sales and

use tax return that, when completed, would be available to all

sellers.